ARCHITECTS STUDIO 1301: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARCHITECTS STUDIO 1301
Largest movements
- Deferred charges and accrued income +€2,694
up €2,694 (+331%), from €813 to €3,507
- Cash -€2,607
down €2,607 (-34.5%), from €7,546 to €4,939
mainly Net result for the year (-€4,020) and Deferred charges and accrued income (-€2,694)
- Receivables within one year -€1,223
down €1,223 (-13.1%), from €9,345 to €8,122
of which Other amounts receivable: -€6,961
- Profit (loss) carried forward -€4,020
down €4,020 (-30.4%), from €13,226 to €9,206
- Trade debts +€1,973
new in 2025: €1,973
- Tax, wage and social debts +€911
up €911 (+46.7%), from €1,952 to €2,863
of which Taxes: +€1,186
- Gross operating margin -€2,777
down €2,777, from €501 to -€2,276
- Taxes +€1,100
up €1,100 (+516%), from €213 to €1,313
- Other operating charges +€311
new in 2025: €311
- Financial income -€65
no longer reported in 2025 (was €65)
- Financial charges -€44
down €44 (-26.8%), from €164 to €120
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,484 | €17,348 | -€1,136 | -6.1% |
| Fixed assets | 21/28 | €780 | €780 | = | 0.0% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €17,704 | €16,568 | -€1,136 | -6.4% |
| Amounts receivable within one year | 40/41 | €9,345 | €8,122 | -€1,223 | -13.1% |
| Trade receivables | 40 | €2,384 | €8,122 | +€5,738 | +241% |
| Other amounts receivable | 41 | €6,961 | - | -€6,961 | |
| Cash at bank and in hand | 54/58 | €7,546 | €4,939 | -€2,607 | -34.5% |
| Deferred charges and accrued income | 490/1 | €813 | €3,507 | +€2,694 | +331% |
| Total equity and liabilities | 10/49 | €18,484 | €17,348 | -€1,136 | -6.1% |
| Equity | 10/15 | €13,446 | €9,426 | -€4,020 | -29.9% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,226 | €9,206 | -€4,020 | -30.4% |
| Amounts payable | 17/49 | €5,038 | €7,922 | +€2,884 | +57.2% |
| Amounts payable within one year | 42/48 | €5,038 | €7,922 | +€2,884 | +57.2% |
| Trade debts | 44 | - | €1,973 | +€1,973 | |
| Suppliers | 440/4 | - | €1,973 | +€1,973 | |
| Advances received on contracts in progress | 46 | €2,874 | €2,874 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,952 | €2,863 | +€911 | +46.7% |
| Taxes | 450/3 | €1,632 | €2,818 | +€1,186 | +72.7% |
| Remuneration and social security | 454/9 | €320 | €45 | -€275 | -85.9% |
| Other amounts payable | 47/48 | €212 | €212 | = | 0.0% |
| Other operating charges | 640/8 | - | €311 | +€311 | |
| Gross operating margin | 9900 | €501 | -€2,276 | -€2,777 | |
| Operating profit (loss) | 9901 | €501 | -€2,587 | -€3,088 | |
| Financial income | 75/76B | €65 | - | -€65 | |
| Recurring financial income | 75 | €65 | - | -€65 | |
| Financial charges | 65/66B | €164 | €120 | -€44 | -26.8% |
| Recurring financial charges | 65 | €164 | €120 | -€44 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €402 | -€2,707 | -€3,109 | |
| Income taxes | 67/77 | €213 | €1,313 | +€1,100 | +516% |
| Profit (loss) for the period | 9904 | €189 | -€4,020 | -€4,209 | |
| Profit (loss) for the period to be appropriated | 9905 | €189 | -€4,020 | -€4,209 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.